Definicja period-end closing (FIN-FSCM-TRM-TM)

Co znaczy PERIOD-END CLOSING (FIN-FSCM-TRM-TM):

The closure of an accounting period in the securities area, involving the following activities:

Posting of price gains and losses Blocking of retrospective purchases and sales Generating adjustment records to ensure that positions with the same class in different securities accounts are valued in the same way Recalculating and reposting capitalized interest relating to sales as well as price gains and losses for securities positions managed according to the scientific amortized cost method (SAC)